SOI Tax Stats - Compendium of Federal Estate Tax and Personal Wealth Studies, Volume 2
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Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2
Introduction – Barry Johnson
Part I: Transfer Tax Studies
Chapter 1: Basic Estate Tax Data
- The Estate Tax: Ninety Years and Counting
Darien B. Jacobson, Brian G. Raub, and Barry W. Johnson - Federal Taxation of Wealth Transfers 1992-1995
Martha E. Gangi (nee Eller) - Federal Estate Tax returns 1995-1997
Barry W. Johnson and Jacob M. Mikow - Federal Estate Tax returns 1998-2000
Barry W. Johnson and Jacob M. Mikow - Which Estates Are Affected by the Federal Estate Tax?: An Examination of the Filing Population for Year-of-Death 2001
Martha E. Gangi (nee Eller) - Federal Estate Tax Returns Filed for 2004 Decedents
Brian G. Raub - Federal Estate Tax Returns Filed For 2007 Decedents
by Brian Raub and Joseph Newcomb
Chapter 2: Specialized Estate Tax Topics
- Audit Revaluation of Federal Estate Tax Returns, 1992
Martha E. Gangi (nee Eller) - Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Martha E. Gangi, Kimberly Henry, and Brian G. Raub - New Data on Family Limited Partnerships Reported on Estate Tax Returns
Brian G. Raub, Melissa J. Belvedere and Darien B. Jacobson
Chapter 3: Basic Gift Tax Return Data
- Inter Vivos Wealth Transfers, 1997 Gifts
Martha E. Gangi (nee Eller) - Analysis of the 1998 Gift Tax Panel Study
Martha E. Gangi (nee Eller) and Tamara L. Rib - Wealth Transfers, 2005 Gifts
Darien Jacobson and Melissa Laine - 2007 Gifts
Melissa J. Belvedere
Chapter 4: Intergenerational Transfers and Charitable Bequests
- The Distribution and Division of Bequests: Evidence from the Collation Study
David Joulfaian (1994) - Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers
David Joulfaian (2000) - Charitable Contributions and Intergenerational Transfers
Gerald Auten and David Joulfaian (1996) - Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995
Martha E. Gangi (nee Eller) - Estate Taxes and Charitable Bequests: Evidence From Two Tax Regimes
David Joulfaian (2005)
Chapter 5: Behavioral Responses to Transfers and Taxes
- The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence
David Joulfaian - Inheritance and Savings
David Joulfaian - Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Jacob Mikow and Darien B Jacobson (nee Berkowitz)
Part II: WEALTH STUDIES
Chapter 6: Estimates of U.S. Personal Wealth
- Personal Wealth 1992-1995
Barry W. Johnson - Personal Wealth 1995
Barry W. Johnson - Personal Wealth 1998
Barry W. Johnson and Lisa Schreiber Rosenmerkel (nee Schreiber) - Personal Wealth 2001
Barry W. Johnson and Brian G. Raub - Personal Wealth 2004
Brian G. Raub
Chapter 7: Studies Linking Income and Wealth
- The Mismeasurement of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Barry W. Johnson and Jenny Wahl - Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Barry W. Johnson and Lisa M Rosenmerkel (nee Schreiber) - The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-Holders
Barry Johnson, Kevin Moore, and Lisa M Rosenmerkel (nee Schreiber) - Crossing the Bar: Predicting Wealth from Income and Estate Tax Records
Jenny Wahl and Lisa M. Rosenmerkel - Rich or Richer? Comparing Estimates for the Forbes 400 to IRS Data
Brian Raub, Barry Johnson and Joseph Newcomb
Part III: VALIDATING AND IMPROVING SAMPLE ESTIMATES
Chapter 8: Improving the Precision of Sample Estimates
- Origins of the Estate and Personal Wealth Sample Design
Paul McMahon - The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Martha E. Gangi (nee Eller) and Tamara L. Rib - Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Barry Johnson - The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative Records
Barry W. Johnson and Darien B. Jacobson - Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Barry W. Johnson and Paul McMahon - The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum - Developing an Optimal Approach to Account for Late-Filed Returns in Population Estimates: A Comparative Analysis
Cynthia Belmonte Charles Day, Paul Arnsberger and Brian Raub
Chapter 9: Comparing Administrative and Survey Data
- Consider the Source: Differences in Estimates of Income and Wealth From Survey and Tax Data
Barry W. Johnson and Kevin Moore - Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum - Differences in Income Estimates Derived from Survey and Tax Data
Barry W. Johnson and Kevin Moore
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Page Last Reviewed or Updated: 2012-08-04
